The tariff classification of a bread warmer set from China.
Issued January 23, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.92.0000
Headings: 6304
Product description
The submitted sample is a bread warmer set. The set consists of three components as follows: a wicker basket, a textile cloth and an energy pack. The red and white checkered design textile cloth is made of 100 percent cotton woven fabric. All four edges are hemmed and it measures approximately 70 inches square. There is a pocket sewn into its center used to place the energy pack. The wicker basket measures 10 inches long by 8-1/2 inches height and 3-1/2 inches deep. The microwavable energy pack is oval in shape, measures approximately 7 x 9 inches and is designed to fit the bottom of the basket. Although not stated, these energy packs are usually comprised of plastic foam, wax, water, and small amounts of emulsifying and anti-bacterial agents sealed in a plastic coated fabric. Together, the basket and cloth function like an ordinary bread warmer; that is, the cloth is wrapped around heated bread, to preserve its warmth as much as possible, and the wrapped bread is then held and served in the basket. The energy pack is heated in a microwave oven and fitted into the pocket of the cloth warmer. It provides a source of heat for continued warmth. A similar bread warmer was the subject of Headquarters Ruling Letter (HRL) 957648 dated July 28, 1995. In that ruling, it was decided that no one component imparts the essential character to the bread warmer. Following General Rule of Interpretation (GRI) 3(c), the item was classified in the heading that occurs last in the tariff among those headings meriting equal consideration. In that ruling and in this case, the textile furnishing heading is the one that occurs last.
CBP rationale
The applicable subheading for the bread warmer will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton.
Full text
NY 817822 January 23, 1996 CLA-2-63:RR:NC:TP:349 817822 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Ms. Lynn O'Beirn Four Star Interantional Trading Company 3330 East 79th Street Cleveland, Ohio 44127 RE: The tariff classification of a bread warmer set from China. Dear Mr. Dichter: In your letter dated November 6, 1995 received by this office on December 28, 1995 you requested a classification ruling. The submitted sample is a bread warmer set. The set consists of three components as follows: a wicker basket, a textile cloth and an energy pack. The red and white checkered design textile cloth is made of 100 percent cotton woven fabric. All four edges are hemmed and it measures approximately 70 inches square. There is a pocket sewn into its center used to place the energy pack. The wicker basket measures 10 inches long by 8-1/2 inches height and 3-1/2 inches deep. The microwavable energy pack is oval in shape, measures approximately 7 x 9 inches and is designed to fit the bottom of the basket. Although not stated, these energy packs are usually comprised of plastic foam, wax, water, and small amounts of emulsifying and anti-bacterial agents sealed in a plastic coated fabric. Together, the basket and cloth function like an ordinary bread warmer; that is, the cloth is wrapped around heated bread, to preserve its warmth as much as possible, and the wrapped bread is then held and served in the basket. The energy pack is heated in a microwave oven and fitted into the pocket of the cloth warmer. It provides a source of heat for continued warmth. A similar bread warmer was the subject of Headquarters Ruling Letter (HRL) 957648 dated July 28, 1995. In that ruling, it was decided that no one component imparts the essential character to the bread warmer. Following General Rule of Interpretation (GRI) 3(c), the item was classified in the heading that occurs last in the tariff among those headings meriting equal consideration. In that ruling and in this case, the textile furnishing heading is the one that occurs last. The applicable subheading for the bread warmer will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 7 percent ad valorem. The bread warmer falls within textile category designation 369. Based upon international textile trade agreements products of China are subject the requirement of quota and a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. The textile cloth portion of the submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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